The Efficacy of Predictive Methods in Financial Statement Fraud

Table 1

A brief description of the variables used in this study.

Variable Name	Description
C1	Net profit
C2	Gross profit
C3	Primary business income
C4	Primary business income/Total assets
C5	Gross profit/Total assets
C6	Net profit/Total assets
C7	Inventory/Total assets
C8	Inventory/Current liabilities
C9	Net profit/Primary business income
C10	Primary business income/Fixed assets
C11	Primary business profit/Primary business profit of last year
C12	Primary business income/Primary business income of last year
C13	Fixed assets/Total assets
C14	Current assets/Current liabilities
C15	Capital and reserves/Total debt
C16	Long-term debt/Total capital and reserves
C17	Cash and deposits
C18	Inventory/Primary business income